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Note 16 - Segment Information
 6 Months Ended
Jun. 28, 2015
Segment Reporting [Abstract]  
Segment Reporting Disclosure [Text Block]

16.  Segment Information


Lakes’ segments reported below (in millions) are the segments of the Company for which separate financial information is available and for which operating results are evaluated by the chief operating decision-maker in deciding how to allocate resources and in assessing performance.


The Rocky Gap segment includes results of operations and assets related to the Rocky Gap Casino Resort near Cumberland, Maryland. The Other segment includes Lakes’ cash and cash equivalents, short-term investments, Lakes corporate overhead and the investment in Rock Ohio Ventures. Costs in Other have not been allocated to the other segments because these costs are not easily allocable and to do so would not be practical. Amounts in Eliminations represent the intercompany management fee for Rocky Gap.


   

Rocky Gap

    

Other

    

Eliminations

    

Consolidated

  
                                 

Three months ended June 28, 2015

                                

Net revenue

   $ 15.3     $ 0.5     $ (0.5 )   $ 15.3  

Management fee revenue – Rocky Gap

     —       0.5       (0.5 )     —  

Management fee expense – Rocky Gap

     (0.5 )     —       0.5       —  

Impairments and other losses

     —       (0.4 )     —       (0.4 )

Depreciation and amortization expense

     (0.9 )     —       —       (0.9 )

Earnings (loss) from operations

     1.7       (1.7 )     —       —  

Interest expense

     (0.3 )     —       —       (0.3 )
                                 

Three months ended June 29, 2014

                                

Net revenue

   $ 14.1     $ 0.4     $ (0.4 )   $ 14.1  

Management fee revenue – Rocky Gap

     —       0.4       (0.4 )     —  

Management fee expense – Rocky Gap

     (0.4 )     —       0.4       —  

Gain on sale of cost method investment

     —       1.0       —       1.0  

Depreciation and amortization expense

     (0.8 )     (0.1 )     —       (0.9 )

Earnings (loss) from operations

     0.9       (0.6 )     —       0.3  

Interest expense

     (0.3 )     —       —       (0.3 )
                                 

Six months ended June 28, 2015

                                

Net revenue

   $ 28.0       0.9       (0.8 )     28.1  

Management fee revenue – Rocky Gap

     —       0.8       (0.8 )     —  

Management fee expense – Rocky Gap

     (0.8 )     —       0.8       —  

Gain on sale of cost method investment

     —       0.8       —       0.8  

Impairments and other losses

     —       (0.7 )     —       (0.7 )

Depreciation and amortization expense

     (1.7 )     (0.1 )     —       (1.8 )

Earnings (loss) from operations

     2.0       (3.3 )     —       (1.3 )

Interest expense

     (0.5 )     —       —       (0.5 )
                                 

Six months ended June 29, 2014

                                

Net revenue

   $ 26.4       0.7       (0.7 )     26.4  

Management fee revenue – Rocky Gap

     —       0.7       (0.7 )     —  

Management fee expense – Rocky Gap

     (0.7 )     —       0.7       —  

Gain on sale of cost method investment

     —       1.0       —       1.0  

Depreciation and amortization expense

     (1.6 )     (0.1 )     —       (1.7 )

Earnings (loss) from operations

     1.0       (2.3 )     —       (1.3 )

Interest expense

     (0.6 )     —       —       (0.6 )
                                 

As of June 28, 2015

                                

Total assets

   $ 36.7     $ 82.5     $ —     $ 119.2  

Capital expenditures

     1.4       0.2       —       1.6  
                                 

As of December 28, 2014

                                

Total assets

   $ 35.7     $ 86.3     $ —     $ 122.0  

Capital expenditures

     4.3       0.2       —       4.5